# R.I. Gen. Laws § 44-18-4: €œSales tax€ defined

> Rhode Island · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-4

## Section

- **Citation:** R.I. Gen. Laws § 44-18-4
- **Heading:** €œSales tax€ defined
- **Jurisdiction:** Rhode Island
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** RI Code / Title 44 / Chapter 44-18 / Section 44-18-4

## Text

€œSales tax€ means the tax imposed by § 44-18-18.

## Nearby sections

- [R.I. Gen. Laws § 44-18-1 § 44-18-1. Short title.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-1.md)
- [R.I. Gen. Laws § 44-18-2 § 44-18-2. Declaration of necessity.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-2.md)
- [R.I. Gen. Laws § 44-18-3 § 44-18-3. Applicability of definitions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-3.md)
- [R.I. Gen. Laws § 44-18-4 § 44-18-4. €œSales tax€ defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-4.md)
- [R.I. Gen. Laws § 44-18-5 § 44-18-5. €œUse tax€ defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-5.md)
- [R.I. Gen. Laws § 44-18-6 § 44-18-6. Person defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-6.md)
- [R.I. Gen. Laws § 44-18-7 § 44-18-7. Sales defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-7.md)
- [R.I. Gen. Laws § 44-18-7.1 § 44-18-7.1. Additional definitions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-7.1.md)
- [R.I. Gen. Laws § 44-18-7.2 § 44-18-7.2. Sales tax holiday definitions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-7.2.md)
- [R.I. Gen. Laws § 44-18-7.3 § 44-18-7.3. Services defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-7.3.md)
- [R.I. Gen. Laws § 44-18-8 § 44-18-8. Retail sale or sale at retail defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-8.md)
- [R.I. Gen. Laws § 44-18-9 § 44-18-9. €œStorage€ defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-9.md)
- [R.I. Gen. Laws § 44-18-10 § 44-18-10. €œUse€ defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-10.md)
- [R.I. Gen. Laws § 44-18-11 § 44-18-11. Storage or use for export.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-18_S44-18-4. Check the current official text before relying on it. Not legal advice.